Cost Management

Part 1: Introduction to Strategy, Cost Management, and Cost Systems
1: Cost Management and Strategy
2: Implementing Strategy-The Value Chain, the Balanced Scorecard, and the Strategy Map
3: Basic Cost-Management Concepts
4: Job Costing
5: Activity-Based Costing (ABC) and Customer Profitability Analysis
6: Process Costing
7: Cost Allocation: Departments, Joint Products, and By-Products
Part 2: Planning and Decision-Making
8: Cost Estimation
9: Profit Planning: Cost-Volume-Profit (CVP) Analysis
10: Strategy and the Master Budget
11: Decision-Making with a Strategic Emphasis
12: Strategy and Long-Term Investment Analysis
13: Cost Planning for the Product Life-Cycle: Target Costing, Theory of Constraints (TOC), and Strategic Pricing
Part 3: Operational-Level Control
14: Operational Performance Measurement-Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures
15: Operational Performance Measurement-Indirect Cost Variances and Resource-Capacity Planning
16: Operational Performance Measurement-Further Analysis of Productivity and Sales Variances
17: The Management and Control of Quality, Six-Sigma, and Lean Accounting
Part 4: Management-Level Control
18: Strategic Performance Measurement-Cost Centers, Profit Centers, and the Balanced Scorecard (BSC)
19: Strategic Performance Measurement: Investment Centers
20: Management Compensation, Business Analysis, and Business Valuation

Gary Cokins is Director of Industry Relations at ABC Technologies, the worldwide leading provider of activity-based information software. He is an internationally recognized expert, speaker, practitioner, and author in advanced cost management and performance improvement systems.